THE LABOUR LAWS (SIMPLIFICATION OF PROCEDURE FOR FURNISHING RETURNS 
AND MAINTAINING REGISTERS BY CERTAIN ESTABLISHMENTS) ACT, 1988 
_________ 

ARRANGEMENT OF SECTIONS 
________ 

SECTIONS 

1.  Short title, extent and commencement. 
2.  Definitions. 
3.  Amendment of certain labour laws. 
4.  Exemption from furnishing or maintaining of returns and registers required under certain labour 

laws. 
5.  Savings. 
6.  Penalty. 
7.  Power to amend Form. 
8.  Power to remove difficulties. 

FIRST SCHEDULE. 
SECOND SCHEDULE. 

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THE LABOUR LAWS (SIMPLIFICATION OF PROCEDURE FOR FURNISHING RETURNS 
AND MAINTAINING REGISTERS BY CERTAIN ESTABLISHMENTS) ACT, 1988 

ACT NO. 51 OF1988 

[24thSeptember, 1988.] 
1[An  Act  to  provide  for  the  simplification  of  procedure  for  furnishing  returnsand  maintaining 
registers  in  relation  to  establishments  employing  a  small  numberof  persons  under  certain 
labour laws.] 

BE it enacted by Parliament in the Thirty-ninth Year of the Republic of India as follows:— 

1.  Short  title,  extent  and  commencement.—(1)  This  Act  may  be  called  the  Labour  Laws 
(2[Simplification  of  Procedure  for]  Furnishing  Returns  and  Maintaining  Registers  by  certain 
Establishments) Act, 1988. 

(2) It extends to the whole of India: 
Provided  that  nothing  contained  in  this  Act,  in  relation  to  the  Plantations  Labour  Act,  1951  (69  of 

1951) shall extend to the State of Jammu and Kashmir*. 

(3)  It  shall  come  into  force  on  such  date3  as  the  Central  Government  may,  by  notification  in  the 
Official Gazette, appoint, and different dates may be appointed for different States, and any reference in 
any provision of this Act to the commencement of this Act shall be construed as a reference to the coming 
into force of that provision in that State. 

2. Definitions.—In this Act, unless the context otherwise requires,— 

(a)  “employer”,  in  relation  to  a  Scheduled  Act,  which  defines  such  expression,  has  the  same 
meaning assigned to it in that Act, and in relation to any other Scheduled Act, means the person who is 
required to furnish returns or maintain registers under that Act; 

(b) “establishment” has the meaning assigned to it in a Scheduled Act, and includes— 

(i) an ‘industrial or other establishment’ as defined in section 2 of the Payment of Wages Act, 

1936 (4 of 1936); 

(ii) a‘factory’ as defined in section 2 of the Factories Act, 1948 (63 of 1948); 
(iii)  a  factory,  workshop  or  place  where  employees  are  employed  or  work  is  given  out  to 
workers,  in  any  scheduled  employment  to  which  the  Minimum  Wages  Act,  1948  (11  of  1948), 
applies; 

(iv) a‘plantation” as defined in section 2 of the Plantations Labour Act, 1951 (69 of 1951), and 
(v)  a  ‘newspaper  establishment’  as  defined in  section  2  of  the  Working  Journalistsand  other 
Newspaper  Employees  (Conditions  of  Service)  and  MiscellaneousProvisions  Act,  1955  (45  of 
1955); 
(c) “Form” means a Form specified in the Second Schedule; 
(d)  “Scheduled  Act”  means  an  Act  specified  in  the  First  Schedule  and  is  in  force  on  the 
commencement  of  this  Act  in  the  territories  to  which  such  Act  extends  generally,  and  includes  the 
rules made thereunder; 

(e)  “small  establishment”  means  an  establishment  in  which  not  less  than  ten  and  not  more  than 

4[forty] persons are employed or were employed on any day of the preceding twelve months; 

1. Subs. by Act 33 of 2014, s. 2, for the long title (w.e.f. 1-1-2015). 
2. Subs. by s. 3, ibid., for “Exemption from” (w.e.f. 1-1-2015). 
3.  1st  May,  1989,  vide  notification    No.  G.S.R.436(E),  dated  10th  April,  1989,  see  Gazette  of  India,  Extraordinary,  Part  II,  

sec. 3(i). 

4. Subs. by Act 33 of 2014, s. 4, for “nineteen” (w.e.f. 1-1-2015). 
*. Vide notification No. S.O. 3912(E), dated 30th October, 2019, this Act is made applicable to the Union territory of Jammu and 

Kashmir and the Union territory of Ladakh. 

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(f)  “very  small  establishment”  means  an  establishment  in  which  not  more  than  nine  persons  are 

employed or were employed on any day of the preceding twelve months. 

3. Amendment of certain labour laws.—On and from the commencement of this Act, the Scheduled 

Acts shall have effect subject to the provisions of this Act. 

laws.—(1)  Notwithstanding  anything  contained 

1[4. Exemption from furnishing or maintaining of returns and registers requires under certain 
labour 
the 
commencement  of  the  Labour  Laws  (Exemption  from  Furnishing  Returnsand  Maintaining  Registers  by 
certain Establishments) Amendment Act, 2014, itshall not be necessary for an employer in relation to any 
small establishment orvery small establishment to which a Scheduled Act applies, to furnish the returnsor 
to maintain the registers required to be furnished or maintained under thatScheduled Act: 

in  a  Scheduled  Act,  on  andfrom 

Provided that such employer— 

(a) furnishes, in lieu of such returns, annual return in Form I; and 

(b) maintains, in lieu of such registers,— 

(i) registers in Form II and Form III, in the case of smallestablishments, and 

(ii) a register in Form III, in the case of very smallestablishments, 

at the work spot: 

Provided further that every such employer shall continue to— 

(a)  issue  wage  slips  in  the  Form  prescribed  in  the  Minimum  Wages(Central)  Rules,  1950  made 
under  sections  18  and  30  of  the  Minimum  WagesAct,  1948  (11  of  1948)  and  slips  relating  to 
measurement  of  the  amount  of  work  done  bypiece-rated  workers  required  to  be  issued  under  the 
Payment of Wages(Mines) Rules, 1956 made under sections 13A and 26 of the Payment ofWages Act, 
1936 (4 of 1936); and 

(b)  file  returns  relating  to  accidents  under  sections  88  and  88A  of  theFactories  Act,  1948 

(63 of 1948) and sections 32A and 32B of the Plantations Labour Act, 1951 (69 of 1951). 

(2) The annual return in Form I and the registers in Forms II and III and wageslips, wage books and 
other records, as provided in sub-section (1), may bemaintained by an employer either in physical form or 
on a computer, computerfloppy, diskette or other electronic media: 

Provided that in case of computer, computer floppy, diskette or otherelectronic form, a printout of such 

returns, registers, books and records or aportion thereof is made available to the Inspector on demand. 

(3) The employer or the person responsible to furnish the annual return inForm I may furnish it to the 
Inspector  or  any  other  authority  prescribed  under  theScheduled  Acts  either  in  physical  form  or  through 
electronic mail if the Inspectoror the authority has the facility to receive such electronic mail. 

(4) Save as provided in sub-section (1), all other provisions of a ScheduledAct, including, in particular, 
the  inspection  of  the  registers  by,  and  furnishing  of  their  copies  to,  the  authorities  under  that  Act,  shall 
apply to the returns and registersrequired to be furnished or maintained under this Act as they apply to the 
returns andregisters under that Scheduled Act. 

(5)  Where  an  employer  in  respect  of  an  establishment  referred  to  in  sub-section  (1),to  whom  a 
Scheduled Act applies, furnishes returns or maintains the registers asprovided in the proviso to sub-section 
(1), nothing contained in that Scheduled Actshall render him liable to any penalty for his failure to furnish 
any return or to maintainany register under that Scheduled Act.] 

5. Savings.—The commencement of this Act shall not affect— 

(a) the previous operation of any provision of any Scheduled Act or the validity, invalidity, effect 

or consequence of anything done or suffered under that provision, before the relevant period; 

1. Subs. by Act 33 of 2014, s. 5, for section 4 (w.e.f. 1-1-2015). 

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(b)  any  right,  privilege,  obligation  or  liability  already  acquired,  accrued  or  incurred  under  any 

Scheduled Act, before the relevant period; 

(c) any penalty, forfeiture or punishment incurred or inflicted in respect of any offence committed 

under any Scheduled Act, before the relevant period; 

(d)  any  investigation,  legal  proceeding  or  remedy  in  respect  of  any  such  right,  privilege, 

obligation, liability, penalty, forfeiture or punishment aforesaid,  

and any such investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, 
liability, penalty, forfeitureor punishment shall be instituted, continued or disposed of, as the case may be, 
in accordance with that Scheduled Act. 

Explanation.—For  the  purpose  of  this  section,  the  expression  “relevant  period”  means  the  period 
during  which  an  establishment  is  or  was  a  small  establishment  or  a  very  small  establishment  under  this 
Act. 

6. Penalty.—Any employer who fails to comply with the provisions of this Act shall, on conviction, 

be punishable— 

(a) in the case of the first conviction, with fine which may extend to rupees five thousand; and 

(b) in the case of any second or subsequent conviction, with imprisonment for a period which shall 
not be less than one month but which may extend to six months or with fine which shall not be less 
than rupees ten thousand but may extend to rupees twenty-five thousand, or with both. 

7. Power to amend Form.—(1) The Central Government may, if it is of opinion that it is expedient so 
to do, by notification in the Official Gazette, amend any Form and thereupon such Form shall, subject to 
the provisions of sub-section(2), be deemed to have been amended accordingly. 

(2) Any notification issued under sub-section (1) shall be laid before each House of Parliament, if it is 
sitting as soon as may be after the issue of the notification, and if it is not sitting, within seven days of its 
re-assembly  and  the  Central  Government  shall  seek  the  approval  of  Parliament  to  the  notification  by  a 
resolution moved within a period of fifteen days beginning with the day on which the notification is so laid 
before the House of the People, and if Parliament makes any modification in the notification or directs that 
the  notification  should  cease  to  have  effect,  the  notification  shall  thereafter  have  effect  only  in  such 
modified  form  or  be  of  no  effect,  as  the  case  may  be,  but  without  prejudice  to  the  validity  of  anything 
previously done thereunder. 

8. Power to remove difficulties.—If any difficulty arises in giving effect to the provisions of this Act, 
the  Central  Government  may,  by  order,  not  inconsistent  with  the  provisions  of  this  Act,  remove  the 
difficulty: 

Provided that no such order shall be made after the expiry of a period of two years from the date on 

which this Act receives the assent of the President. 

4 

 
 
 
1[THE FIRST SCHEDULE 

[See section 2(d)] 

1. The Payment of Wages Act, 1936 (4 of 1936). 

2. The Weekly Holidays Act, 1942 (18 of 1942). 

3. The Minimum Wages Act, 1948 (11 of 1948). 

4. The Factories Act, 1948 (63 of 1948). 

5. The Plantations Labour Act, 1951 (69 of 1951). 

6.  The  Working  Journalists  and  other  Newspaper  Employees  (Conditions  of  Service)  and 

Miscellaneous Provisions Act, 1955 (45 of 1955). 

7.   The Motor Transport Workers Act, 1961 (27 of 1961). 

8.  The Payment of Bonus Act, 1965 (21 of 1965). 

9. The Beedi and Cigar Workers (Conditions of Employment) Act, 1966 (32 of 1966). 

10. The Contract Labour (Regulation and Abolition) Act, 1970 (37 of 1970). 

11. The Sales Promotion Employees (Conditions of Service) Act, 1976 (11 of 1976). 

12. The Equal Remuneration Act, 1976 (25 of 1976). 

13.  The  Inter-State  Migrant  Workmen  (Regulation  of  Employment  and  Conditions  of  Service)  Act, 

1979  
(30 of 1979). 

14. The Dock Workers (Safety, Health and Welfare) Act, 1986 (54 of 1986). 

15. The Child Labour (Prohibition and Regulation) Act, 1986 (61 of 1986). 

16.  The  Building  and  Other  Construction  Workers  (Regulation  of  Employment  and  Conditions  of 

Service) Act, 1996 (27 of 1996). 

1. Subs. by Act 33 of 2014, s. 6, for the First Schedule and Second Schedule (w.e.f. 1-1-2015). 

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THE SECOND SCHEDULE 
[See section 2(c)] 

FORM I 
[See section 4 (1)] 
ANNUAL RETURN 
(To be furnished to the Inspector or the authority specified for this purpose underthe respective Scheduled Act before 
the 30th April of the following year) 

(ending 31st March__________________) 

1. Name of the establishment, its postal address, telephone number, FAX number,e-mail address and location______ 
______________________________________________________________________________________________ 

2. Name and postal address of the employer___________________________________________________________ 
______________________________________________________________________________________________ 

3. Name and address of principal employer, if the employer is a contractor__________________________________ 
______________________________________________________________________________________________ 

4. Name of the Manager responsible for supervision and control___________________________________________ 

(i) Name of business, industry, trade or occupation carried on by the employer________________________ 

________________________________________________________________________________________ 

(ii) Date of commencement of the business, industry, trade or occupation________________________________ 
______________________________________________________________________________________________ 

5. Employer’s number under ESI/EPF/Welfare Fund/PAN No., if any______________________________________ 

6. Maximum number of workers employed on any day during the year to which this returnrelates to: 

Highly Skilled  

Skilled    

Semi-skilled  

Un-skilled 

Category  
Male 
Female 
Children (those 
who have not 
completed 18 years 
of age) 
Total 

7. Average number of workers employed during the year: 

8. Total number of mandays worked during the year: 

9. Number of workers during the year: 

(a) Retrenched 

(b) Resigned  

(c) Terminated 

: 

: 

: 

10. Retrenchment compensation and terminal benefits paid (provide information completelyin respect of each 
worker)________________________________________________________________________________________
_________________________________________________________________________________________ 

11. Mandays lost during the year on account of— 

(a) Strike  

(b) Lockout   

(c) Fatal accident  

(d) Non-fatal accidents  

: 

: 

: 

: 

6 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
12. Reasons for strike or lockout 

 : 

13. Total wages paid (wages and overtime to be shown separately): 

14. Total amount of deductions from wages made  

Reported to Inspector of 
Factories/Dock Safety 

15. Number of accidents during the years 
Reported to 
Employees’ State 
Insurance  
Corporation 

Fetal 

Non-Fatal 

: 

: 

Reported to Workmen’s 
Compensation Commissioner 

Others 

16. Compensation paid under the Workmen’s Compensation Act, 1923 (8 of 1923) duringthe year_____________ 

(i) Fatal accidents 

(ii) Non-fatal accidents  

: 

: 

17. Bonus* 

(a) Number of employees eligible for bonus 

 : 

(b) Percentage of bonus declared and number of employees who were paid bonus: 

(c) Amount payable as bonus    

: 

(d) Total amount of bonus actually paid and date of payment  

: 

Signature of the Manager/Employer 
with full name in capital letters. 

Place:  

Date: 

ANNEXURE I* 

Name and 
address of the 
Contractor 

Period of 
contract From to 

Nature of work 

Number of days 
worked 

Number of 
mandays worked 

Maximum 
number of 
workers 
employed by 
each contractor 

1 

2 

3 

4 

5 

6 

ANNEXURE II 
(See Item No. 6) 

Serial Number 

1 

Name of the 
employee/worker 
2 

Date of employment 

Permanent address 

3 

4 

* Delete, if not applicable. 

7 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
FORM II 

[See section 4(1)] 

REGISTER OF PERSONS EMPLOYED-CUM-EMPLOYMENT CARD 

Name of the establishment, address, telephone number, FAX number and e-mail address_____________ 

Location of work______________________________________________________________________ 

Name and address of principal employer if the employer is a contractor_____________________________ 

___________________________________________________________________________________ 

1. Name of workman/employee___________________________________________________________ 

2. Father’s/Husband’s name_____________________________________________________________ 

3. Address: 

(i) Present_________________________________________________________________________ 

(ii) Permanent______________________________________________________________________ 

4. Name and address of the nominee/next of kin________________________________________________ 

5. Designation/Category__________________________________________________________________ 

6. Date of Birth/Age_____________________________________________________________________ 

7. Educational qualifications_______________________________________________________________ 

8. Date of entry________________________________________________________________________ 

9. Worker’s ID No./ESI/EPF/L.W.F. No.____________________________________________________ 

10. If the employed person is below 14 years, whether a certificate of age is maintained____________________ 

11. Sex: Male or Female_________________________________________________________________ 

12. Nationality_________________________________________________________________________ 

13. Date of termination of employment with reason_____________________________________________ 

____________________________________________________________________________________ 

14. Signature/thumb impression of worker/employee____________________________________________ 

15. Signature of the employer/Authorised officer with designation__________________________________ 

____________________________________________________________________________________ 

Signature of the contractor/ 

authorised representative 
of the principal employer. 

8 

 
 
 
 
FORM III 
[See section 4(1)] 
MUSTER ROLL-CUM-WAGE REGISTER 

Name of the establishment and address________________________________________________ 
Location of work________________________________________________________________ 
Name and address of employer_______________________________________________________ 

8 

Other 
allowances, 
e.g. 
(a) Dearness 
Allowance 
(b) House 
Rent 
Allowance 
(c)Night 
Allowances 
(d) 
Displacement 
Allowance 
(e) Outward 
Journey 
Allowance 

(a) 
(b) 
(c) 
(d) 
(e) 

16 

Remarks 

1 
Serial 
number 

2 
Name of the 
worker (ID No. if 
any) and 
father’s/husband’s 
name 

3 
Designation 
/category/ 
nature of work 
performed 

4 
Attendance 
(Dates of 
the month 
1,2, .. to 
31) 

5 
Leave due 
(Earned leave 
and other kind 
of admissible 
leave) 

6 
Leave 
availed 
(specify) 

7 
Wage rate/pay 
or piece 
rate/wages per 
unit 

9 

10 

11 

12 

13 

14 

15 

Amount of 
overtime wages 

Amount of 
advance and 
purpose of 
advance 

Total/gross 
earnings 

Overtime 
worked 
number 
of hours 
in the 
month 

Net 
amount 
payable 
(12-13) 

Signature 
/receipt of 
wages/allowanc
es for column 
number 14 

Deduction e.g. 
(a) Provident 
Fund 
(b) Advance 
(c) Employees’ 
State Insurance 
(d) Other 
amount 

(a) 
(b) 
(c) 
(d) 

Certificate by the principal employer if the employer is contractor. 
This is to certify that the contractor has paid wages to workmen employed by him as shown in this register. 

Signature of principal employer/ 

authorised representative of principal employer.] 

9 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
